Cl'i     iiJ)D"g. 

fdrn, 

£3 


Duke  University  Libraries 

(Circular. 

Conf  Pam  q#53 

D'm^sao. 


AUDITOR'S   OFFICK.  Richmond,  Va. 

April  5th,  1864. 


SIR: 


The  nineteenth  section  of  chapter  108  of  the  Code  of  Virginia  (edition  of  I860)  provides,  that 
"every  commissioner  of  the  revenue  shall  make  an  annual  registration  of  the  births  and  deaths  in  his 
district."  The  same  section  further  provides.'in  order  to  make  the  registration,  that,  the  commissioner, 
"when  he  ascertains  the  personal  property  subject  to  taxation,  he  shall  ascertain  the  births  and  deaths  ilm)  hart 
occurred  in  tin   year  ending  on  the  31s.'  day  of  December  preceding." 

One  of  the  effects  of  the  act  passed  on  the  3d  day  of  March  1864,  suspending  taxation,  is  to  pro- 
duce a  conflict  in  the  provisions  of  this  section.  The  first  clause  requires  an  annual  registration,  and  the 
second  clause  requires  the  information  to  be  ascertained  only  when  the  commissioner  is  ascertaining  per- 
sonal property  subject  to  taxation. 

II   the  commissioner  is  to  ascertain   the  births  and  deaths  only  when  he  ascertains  subjects  of 

taxation,  he  would  not,  under  the  operation  of  the  act  suspending  taxation,  have  the  information  neces- 
sary to  make  his  register — thus  forcing  the  conclusion  that  all  the  duties  relating  to  births  and  deaths 
required  of  commissioners  are  subordinate  to  the  duties  of  listing  property  for  taxation,  and  to  be  per- 
formed only  when  such  lists  for  taxation  are  being  collected,  and  that  the  law  suspending  the  lists  for 
•  taxation  uecessii ilv  suspends  the  duty  of  ascertaining  births  and  deaths. 

Whether  this  construction  be  right  or  wrong,  the  interests  of  the  state  will  not  be  injuriously 
affected  by  postponing  the  duties  under  the  registration  act;  and  you  will  therefore  abstain  from  ascer- 
taining the  births  and  deaths  within  your  district  tor  the  present  year. 

Couhti  Levy. 

n 

The  suspension  of  state  taxation  for  the  present  year  has  deprived  the  county  courts  of  the  basin 
of  their  usual  levy  on  state  taxes  upon  the  value  of  property.  Many  courts,  tinder  tin;  apprehension  that 
the  value  of  property  may  be  ascertained  under  an  order  of  court,  and  that  it  is  lawful  to  levy  upon  such 
value,  have  applied  to  this  office  to  furnish  the  necessary  blank  books  for  that  purpose;  and  I  have 
adopted  this  mode  to  answer,  merely  to  say  that  this  office  is  not  in  possession  of  books  for  the  purposes 
indicated  :   and  if   it  were,  I  would   have  no  authority  to  furnish  them. 

I  have  no  doubt  of  I  he  authority  of  tin'  court  to  ascertain  persons  and  to  make  a  levy  thereon  ; 
but.  I  trust  that  I  may  be  permitted  to  suggest  whether  it  would  be  lawful  to  levy  upon  the  value  of 
property  ascertained  under  an  order  of  court.  By  tin  act  passed  on  the  4th  of  March  1864,  the  court  is 
authorized  to  make  such  levy,  by  adopting  the  assessment  of  state  taxes  for  any  previous  year  as  a  basis 
for  the  levy.*    I  transmit  a  copy  of  the  act  referred  to  herewith. 

I  am,  very  respectfully. 

Your  most  obedient  servant. 

J.  M.  BENNETT, 

Aud.  Pub.  Accounts. 


nJi 


J±tt      A.CT 

I  and  n  -muct  the  5th  turn  to  Co  :ni^ 

1.    Be  it  enai  _  nbly,  that  the  fifth  section  of  chapter  fifty-three  of 

(edition  •  "ii  hundi  i  and  re-enacted  - 

!p\   the  court  of  any  - 

and  other  pn  luch 

terra  a  majority  of  tl  ually  present  and  coi  i  rein,  il«  court  mi 

..■  of  Bixte  in  r  prop. 

t  wit  hi  he  limits 

in  the  i  .  on  which  ta 

assiv  od  without  the  li  ■  u.     The  order  of 

levy  und  in  sum  01  ree  male  pc 

and  tain  per  [f 

tlie  stall-  shall  no;   by  law       ,  upon  lands  I  other  ji  oar  in  which  the 

,i>  make  such  lev;  -  i'  any  previous  j 

basis  foi  the  ion,  on  land,  slaves  and  other  pr<  • 

I  he-  act  its  pass 


,  '-**s/ 


pennulife* 

PH8.5 


